Key figures: Commuting
Key figures: Commuting
1. Commuting by car or bicycle
- Car: subject to proof of actual professional expenses: EUR 0.15/km
- Bicycle:
* Bicycle, pedelec, and from the 2018 tax year onwards, also speed pedelec or other bicycle.
2. Exemption from reimbursement of commuting costs
Full/partial exemption from reimbursement of commuting costs by the employer, provided that the employee claims a flat-rate deduction for professional expenses in their personal income tax return:-
Public transport: 100% exemption
-
Shared transport organised by the employer: exemption up to the price of a first-class train season ticket for that distance
-
Other means of transport (amounts per year):
- Bicycle*: max. 0.25 EUR/km (AY 2023); 0.27 EUR/km (AY 2024); 0.35 EUR/km and maximum 3,500 EUR (AJ 2025); 0.36 EUR/km and maximum 3,610 EUR (AY 2026), 0.37 EUR/km and maximum 3,700 EUR (AY 2027).
- Cannot be combined with the above commuting allowance for the same journey. However, it can be combined with proof of actual professional expenses.
* Bicycle, pedelec, and from the 2018 tax year onwards, also speed pedelec or other bicycle.
3. Train season ticket
Calculation of exemption: (Number of days of use of public transport/20) x price of monthly train pass (1st class)